Corporate Income, Franchise, and Insurance Tax Bulletins

The Corporate Income, Franchise, and Insurance Tax Bulletin is published for the purpose of presenting the administrative interpretation and application of the North Carolina corporate income, franchise, and insurance tax law. The Bulletin supplements the information in the Administrative Rules but do not supersede the Administrative Rules.

Anyone using this publication should be aware that additional changes may result from legislative action, court decisions, and rules adopted or amended under the Administrative Procedure Act, Chapter 150B of the General Statutes.

Corporate Income, Franchise, and Insurance Tax Bulletin
(Reflecting changes made in the 2016 General Session of the General Assembly)

Archived Bulletins